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Review VAT implications for AdWords advertisers located in the European Union (EU).*
*Legal Disclaimer: Google is not able to provide you with tax advice. Any tax-related information provided by Google is not intended as and should not be construed as legal, tax or investment advice. You should always consult your tax advisor to help answer specific questions regarding how tax laws apply to you and/or your business. The tax summary we have provided is necessarily incomplete, and the tax laws and regulations are subject to change. Therefore, Google does not guarantee and is not liable for the accuracy or completeness of any tax information provided, or any results or outcome as a result of the use of this information.
Please review these resources for additional information about tax regulations: http://europa.eu.int/comm/taxation_customs/taxation/vat/how_vat_works/index_en.htm
AdWords accounts with European Union billing addresses are subject to VAT charges. If you have an AdWords billing address within the European Union, this topic applies to you.
All EU advertisers are affected by VAT. Advertisers with billing addresses in Ireland are subject to different VAT implications than those with billing addresses in the rest of the EU.
- Advertisers with an Irish billing address, and who have provided Google with a valid VAT registration number do not need to self-assess VAT charges. Google will automatically assess your account at the Irish VAT rate.
- Advertisers with an Irish billing address who do not provide Google with a valid VAT registration number are also assessed at the current Irish VAT rate. The Irish VAT rate is subject to change per the Irish government's discretion.
If your billing address is outside Ireland and you provide Google with a valid EU VAT number, Google will not charge VAT to your account. You must self-assess for VAT at the EU member country rate where your billing address is located.
However, if your billing address is outside Ireland and you do not provide Google with a valid VAT registration number, Google will charge VAT to your account at the current Irish VAT rate. VAT charges will appear in your Billing Summary.
New advertisers are asked to provide VAT information during the account creation process. You can enter your VAT number at the bottom of the Edit Billing Preferences page. Current advertisers already registered for VAT in an EU member state can enter their registration numbers by following these steps:
- Log in to your account at https://adwords.google.com
- Click the My Account tab.
- Click Billing Preferences on the My Account tab.
- Select the appropriate VAT option and enter your VAT registration number.
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